Naresh Kumar Gupta v. Commissioner Of Central Goods And Service Tax Delhi West & ANR.

$~41 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 16205/2025 NARESH KUMAR GUPTA .....Petitioner Through:

Mr. Dev Sharma, Adv.

versus COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DELHI WESTD & ANR.

.....Respondents Through:

Mr. Aditya Singla, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN

O R D E R

% 06.11.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, seeking payment of refund in terms of application dated 8th December, 2018. 3.

The Petitioner relies upon the decision of this Court in W.P.(C) 7485/2024 titled GS Industries v. Commissioner of Central Tax and GST Delhi West, wherein the detailed timeline for payment of refund has already been settled.

4.

In view thereof, let the refund applications of the Petitioner be processed in accordance with the judgment in GS Industries (supra). 5.

Let the order be passed within a month from this order. All contentions left open. Rights and remedies are also left open. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/11/2025 at 12:52:58

6.

Accordingly, the present petition is disposed of in these terms. Pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J.

MADHU JAIN, J.

NOVEMBER 6, 2025 dj/sm The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/11/2025 at 12:52:58